Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
Organisational unit: Professoship
Organisation profile
The professorship for Accounting, Auditing & Corporate Governance works in the areas of financial accounting, external audit and corporate governance. The research activities involve the study of selected issues in regulation, in particular such topics as the economic impact of audit committees, integrated and CSR reporting, aspects of auditor independence and board diversity. The professorship also teaches in the Master’s and Bachelor’s programmes, including modules in the Business Administration Major as well as interdisciplinary modules in the complementary studies programme and integration modules.
Main research areas
A particular focus is on the preparation, monitoring and auditing of sustainability reports by listed companies on the European capital market. The research results have been published in the Journal of Accounting Literature, Journal of International Accounting, Auditing and Taxation, Qualitative Research in Accounting and Management, European Management Journal, Business Strategy and the Environment, Review of Managerial Science and Corporate Social Responsibility and Environmental Management, among others.
Research & Projects
- Board Diversity and Corporate Social Responsibility: Empirical Evidence from a European Perspective
- Board Diversity and Corporate Social Responsibility: Empirical Evidence from a European Perspective
- Determinants and consequences of climate risk disclosure - Empirical evidence from Europe
- Heterogeneity in Family Firm Finance and Accounting: The Role of Family Influence for Financial Decisions in Family Firms
- Assessment of tax avoidance in association with CSR- and Country-by-Country-Reporting
- Monitoring of Internal Corporate Governance Systems by Audit Committees, Internal Auditors and External Auditors
- Guest lectures
The role of internal audit in modern corporate governance: A European perspective
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Vortrag: Diskontierungsmodelle bei langfristigen Rückstellungen im deutschen und österreichischen Bilanz- und Steuerrecht
Velte, P. (Speaker)
22.01.2015Activity: Talk or presentation › Guest lectures › Research
Vortrag: Perspektiven der Teilwertabschreibung bei voraussichtlich dauernder Wertminderung.: Kritische Betrachtungen vor dem Hintergrund des BMF-Schreibens vom 16.07.2014
Velte, P. (Oral presentation)
26.03.2015Activity: Talk or presentation › Guest lectures › Research
Vortrag: Quo vadis, Vergütungsbericht und –votum? Nationale Umsetzung der neugefassten EU-Aktionärsrechte-Richtlinie ante portas“
Velte, P. (Lecturer)
19.10.2018Activity: Talk or presentation › Guest lectures › Transfer
Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen
Velte, P. (Speaker)
09.11.2022Activity: Talk or presentation › Guest lectures › Transfer
Webinar: Auswirkungen der neuen EU-Rechnungslegungsrichtlinie auf das deutsche Handelsrecht
Velte, P. (Speaker)
2014Activity: Talk or presentation › Guest lectures › Transfer
Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung
Velte, P. (Speaker)
17.10.2019Activity: Talk or presentation › Guest lectures › Transfer
- Academic councils, panels and committees
Senat (Organisational unit)
Velte, P. (Member)
2018 → …Activity: Membership › Academic councils, panels and committees › Research
- Learned societies and special interest organisations
Forschungsgruppe anwendungsorientierte Steuerlehre (FAST) (External organisation)
Velte, P. (Member)
03.2015 → …Activity: Membership › Learned societies and special interest organisations › Research
German Academic Association for Business Research e.V. (External organisation)
Velte, P. (Member) & Batt, V. (Member)
2015 → …Activity: Membership › Learned societies and special interest organisations › Research
Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. (External organisation)
Velte, P. (Member)
2014 → 2018Activity: Membership › Learned societies and special interest organisations › Research
- Leuphana academic councils and committees
College (Organisational unit)
Velte, P. (Member)
2015 → 2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
College (Organisational unit)
Velte, P. (Member)
2015 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Chair)
04.2015 → 31.03.2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2015 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2015 → 2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
2015 → 2023Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
2016 → 2018Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → 30.09.2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → 03.2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Chair)
2020 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
- Conference Presentations
Archival Research on Integrated Reporting: A systematic review of main drivers and the impact of integrated reporting on firm value
Velte, P. (Speaker)
19.01.2022Activity: Talk or presentation › Conference Presentations › Research
Auswirkungen des FISG auf die Corporate Governance
Velte, P. (Speaker)
18.11.2021Activity: Talk or presentation › Conference Presentations › Transfer
Big Data in der Wirtschaftsprüfung
Velte, P. (Speaker)
15.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Conference presentation: Determinants of Materiality Disclosure Quality in Integrated Reporting: Empirical Evidence from an International Setting
Velte, P. (Speaker)
28.05.2019Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?
Velte, P. (Speaker)
2022Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Velte, P. (Speaker)
24.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Velte, P. (Speaker)
09.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Velte, P. (Speaker)
16.06.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Velte, P. (Speaker)
28.05.2021Activity: Talk or presentation › Conference Presentations › Research
CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”
Velte, P. (Speaker)
20.11.2020Activity: Talk or presentation › Conference Presentations › Transfer
“Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Velte, P. (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“
Velte, P. (Speaker)
03.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Velte, P. (Speaker)
26.03.2021Activity: Talk or presentation › Conference Presentations › Research
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Velte, P. (Speaker)
10.03.2021Activity: Talk or presentation › Conference Presentations › Research
ESG-orientierte Managementsysteme
Velte, P. (Speaker)
08.10.2024Activity: Talk or presentation › Conference Presentations › Transfer
G-Geopolitics, E-ESG, T-Technology
Velte, P. (Speaker)
2020Activity: Talk or presentation › Conference Presentations › Transfer
Impulsvortrag: Corporate Governance nach dem FISG
Velte, P. (Speaker)
26.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Impulsvortrag und Podiumsdiskussion: Reformbedarf nach Wirecard. Liefert das FISG die richtigen Antworten?
Velte, P. (Speaker)
01.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?
Velte, P. (Speaker)
23.09.2021Activity: Talk or presentation › Conference Presentations › Research
Interaktiver FEA-Webcast: Das FISG- Fortschritt oder Aktionismus in der Corporate Governance?
Velte, P. (Speaker)
21.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“
Velte, P. (Keynote Speaker)
26.11.2022Activity: Talk or presentation › Conference Presentations › Research
„Nachhaltige Finanzwirtschaft. Erfolgsfaktor für die Zukunftsfähigkeit von Unternehmen und Verbänden“
Velte, P. (Speaker)
17.02.2021Activity: Talk or presentation › Conference Presentations › Transfer
Nachhaltigkeit in der Corporate Governance
Velte, P. (Speaker)
12.05.2023Activity: Talk or presentation › Conference Presentations › Transfer
Prüfung von Nachhaltigkeitsberichten
Velte, P. (Speaker)
26.09.2024 → 27.09.2024Activity: Talk or presentation › Conference Presentations › Transfer
Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Flug oder Segen?
Velte, P. (Speaker)
21.10.2024Activity: Talk or presentation › Conference Presentations › Education
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Velte, P. (Speaker)
26.07.2023Activity: Talk or presentation › Conference Presentations › Research
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
10.08.2024 → 14.08.2024Activity: Talk or presentation › Conference Presentations › Research
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
06.03.2024 → 08.03.2024Activity: Talk or presentation › Conference Presentations › Research